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Application Process: To apply for a sales tax exemption, the taxpayer must submit a letter of application to the Office of State Tax Commissioner by email or mail. The letter should include:
- Taxpayer name, address, Federal Employer Identification Number, and North Dakota sales and use tax permit number.
- Name and physical address of the project.
- Description of project and detailed information on how the project meets the exemption qualifications.
- Date of project start and completion.
- Estimated or actual cost of the project and the portion applicable to qualified exempt tangible personal property.
- List of qualified exempt tangible personal property purchased for the project.
- If applying for a refund of North Dakota tax paid on qualifying tangible personal property, include a spreadsheet of the qualifying purchases and copies of the purchase invoices.
- Additional information may be requested in order to determine the eligibility of the exemption.
Century Code Reference: N.D.C.C. §§ 57-39.2-04.2, 57 39.2 04.3, and 57-40.2-04.2